220. Surrender of unused blank way bill forms by registered dealers for cancellation

(1) When a registered dealer applies to the appropriate assessing authority for cancellation of his certificate of registration, such registered dealer shall surrender all unused blank way bill forms held in his stock to such authority.

(2) The appropriate assessing authority shall cancel all unused blank way bill forms surrendered to him by the registered dealer at the time of cancellation of his registration under sub-section (10) of section 26.

(3) Where the appropriate assessing authority cancels, on its own motion, registration of a dealer under sub-section (10) of section 26 with an intimation to him, such dealer shall, within fourteen days from the date of receipt of intimation, surrender all unused blank way bill forms held in his stock and such authority shall, thereupon, cancel such forms.

(4) If any registered dealer who has any unused way bill forms referred to in rule 211, rule 212, rule 213 and rule 214C in his stock does not intend to use such form for any reason, he shall surrender such way bill forms immediately to the appropriate assessing authority for cancellation of such forms.